Do I have to charge sales tax for online sales in Utah?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into Utah or 200 separate transactions over 12 months, you must register with the Utah State Tax Commission and charge the buyer's destination rate.
Utah uses $100,000 in gross revenue or 200 separate transactions.
Rule summary
How Utah treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | 200 separate transactions |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (7.75% in covered Utah metros) |
| Registration authority | Utah State Tax Commission |
Source: Utah State Tax Commission · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Utah State Tax Commission or a tax professional before relying on it for filing.
Combined rates in Utah
What a taxable purchase actually costs in Utah.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in Utah?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into Utah or 200 separate transactions over 12 months, you must register with the Utah State Tax Commission and charge the buyer's destination rate.
- Do marketplace sales count toward the Utah threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Utah State Tax Commission guidance before excluding them.
- Which rate does an online seller charge in Utah?
- Utah sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More Utah guides
Other Utah rules that change the total.